Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is a Pass-Through Entity (PTE)?

Per R.C. 5733.04(O) "Pass-through entity" means an S corporation, or a partnership, a limited liability company, or any other person, other than an individual, trust, or estate, if the partnership, limited liability company, or other person is not taxed by the IRS as a corporation.